Leaving the UK

Do I pay UK tax if I move to New Zealand?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 28 July 2026. Last reviewed 28 July 2026.

The short answer

Yes, you can still pay UK tax after moving to New Zealand, but usually only on UK-source income once you become non-UK resident under the Statutory Residence Test. UK rental income, gains on UK residential property and pay for UK workdays stay within the UK tax net, while under the UK and New Zealand double tax treaty most UK pensions become taxable only in New Zealand once you are resident there. In the year you leave, split-year treatment can limit UK tax on your worldwide income to the part of the year before departure. New Zealand then taxes you as one of its residents, although qualifying new migrants can get a transitional exemption on some foreign income.

Your UK tax position turns on the Statutory Residence Test, not on booking a one-way flight or holding a New Zealand visa.
Split-year treatment can tax you as a UK resident only up to your departure date, but only if you fit one of the statutory cases.
UK rental income stays UK-taxable under the Non-Resident Landlord Scheme; register with form NRL1 to receive rent gross.
Gains on UK residential property must be reported and any tax paid within 60 days of completion, even as a non-resident.
Return to the UK within five years and the temporary non-residence rule can pull gains and certain income realised abroad back into UK tax.
Tell HMRC you are leaving with form P85, or through Self Assessment with the SA109 residence pages if you already file.

What the UK keeps taxing after you move

Once you are non-resident under the Statutory Residence Test, the UK stops taxing your worldwide income and taxes only UK-source items. Rental profits from a UK property remain taxable through the Non-Resident Landlord Scheme, so register with form NRL1 to receive rent without tax deducted at source. If you sell UK residential property, the gain stays chargeable to UK capital gains tax and you must report and pay within 60 days of completion. Under the UK and New Zealand double tax treaty, UK private and occupational pensions are generally taxable only in New Zealand once you are resident there, provided the right treaty paperwork is in place so UK PAYE is not applied; check the position for the State Pension and any government service pension before you draw them. And if you come back to the UK within five years, the temporary non-residence rule can bring gains and certain income realised while you were away back into UK tax in the year you return.

What New Zealand taxes

New Zealand taxes its residents on worldwide income, so the move is not tax-free at the other end. Qualifying new migrants who have not been New Zealand resident in the previous ten years can benefit from a transitional resident exemption of up to around four years, but it covers passive foreign income only, not foreign employment or personal-services income, so confirm the detail with a local adviser. The UK side, from split-year treatment in your departure year to the P85 and SA109 paperwork, is worked through step by step in our moving to New Zealand guide.

Go deeper

Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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